ABSTRACT
It is important that anyone researching a particular subject be aware of the methodology best suited to exploit that research effort. Whereas many accounting historians have been trained in normal accounting research strategies there is evidence, in the form of the published results, to suggest that they are not cognizant of all the methodologies suitable for historical research. This paper examines the literature concerned with these methodologies, discusses some of the problems associated with them and then relates them to historical accounting research. In so doing the paper provides the basis for a list of common historical research techniques that would be suitable for historical accounting study.
